Federal Capital Gains & Dividends Tax Tables
2019
| LONG-TERM CAPITAL GAINS |
| Rate |
Single |
Married Filing Jointly |
Married Filing Separately |
Head of Household |
Trusts & Estates |
| 0% |
$0-$39,375 |
$0-$78,750 |
$0-$39,375 |
$0-$52,750 |
$0-$2,650 |
| 15% |
$39,375-$434,550 |
$78,750-$488,850 |
$39,375-$244,425 |
$52,750-$461,700 |
$2,650-$12,950 |
| 20% |
$434,550+ |
$488,850+ |
$244,425+ |
$461,700+ |
$12,950+ |
| MEDICARE CONTRIBUTION TAX |
| Rate |
Single1 |
Married Filing Jointly1 |
Married Filing Separately1 |
Head of Household |
Trusts & Estates2 |
| 3.8% |
$200,000+ |
$250,000+ |
$125,000+ |
$200,000+ |
$12,500+ |
2018
| LONG-TERM CAPITAL GAINS |
| Rate |
Single |
Married Filing Jointly |
Married Filing Separately |
Head of Household |
Trusts & Estates |
| 0% |
$0-$38,600 |
$0-$77,200 |
$0-$38,600 |
$0-$51,700 |
$0-$2,600 |
| 15% |
$38,600-$425,800 |
$77,200-$479,000 |
$38,600-$239,500 |
$51,700-$452,400 |
$2,600-$12,700 |
| 20% |
$425,800+ |
$479,000+ |
$239,500+ |
$452,400+ |
$12,700+ |
| MEDICARE CONTRIBUTION TAX |
| Rate |
Single1 |
Married Filing Jointly1 |
Married Filing Separately1 |
Head of Household |
Trusts & Estates2 |
| 3.8% |
$200,000+ |
$250,000+ |
$125,000+ |
$200,000+ |
$12,500+ |
1Surtax applies to lesser of net investment income or Modified Adjusted Gross Income over threshold
2Surtax applies to the lesser of (1) undistributed net investment income or (2) the excess of adjusted gross income over $12,750
The information presented here is not intended to be a comprehensive analysis. Cherry Bekaert Benefits Consulting is a benefits advisory firm and does not provide tax or legal advice. Individuals or Employers should consult with qualified legal and/or tax counsel for guidance in respect of matters of law, tax and related regulation.
